Lorenzo Lucianetti – författare

In the last two decades major reforms have been addressed to the broad Italian Public Sector, requiring the introduction of New Public Management-inspired ideas and tools, thus calling for further research in this field. The convergence of EU Countries towards the Euro deadline of December 31,2013 has also accelerated the managerial transformation process, as well as the consequent deployment in the Public Sector of techniques and practices widely adopted in the private sector. This refereed co-authored volume firstly introduces researchers, students and professionals into the characteristics of stakeholder and governance structures in public entities, and then guides them into different areas and issues of public sector organizations. Thus, the book seeks to provide a portrayal of the main challenges affecting different areas of Public Sector in Italy in a longitudinal manner. Accordingly, the volume initially analyzes some of the issues faced by the State bureaucratic apparatus and Regional governments, and it later provides examinations on Local Governments, Provinces, Public Transports, Healthcare and Universities. The book is built upon several years of research and teaching of the editor and co-authors in the Public Sector. This experience permitted them in some cases to also examine - within the common scientific borders of New Public Management ideas - the interrelations of Public Management and Accounting, as well as Human Resources Performance Management. Written and designed to provide a cross-areas examination of current Italian Public Sector issues and challenges, the volume provides a comprehensive investigation of a single Country, and contains not only robust theoretical insights but also recent empirical evidences of different case-studies investigated by the co-authors.

Management accounting has always been a discipline in motion. From its origins in the factories of the Industrial Revolution to today's boardrooms filled with digital dashboards, it has evolved with every wave of change. Yet never before has the field faced challenges as profound as those posed by digital transformation and sustainability.In Management Accounting Innovations in the Era of Digitalization and Sustainability, Hesham Yousef, Samuel Sponem, and Lorenzo Lucianetti tell the story of how management accounting adapts to change. They show that innovations emerge not simply as technical fixes, but as dynamic responses shaped by external pressures, internal drivers, and organizational realities. The authors bring this narrative into the present, illustrating how artificial intelligence, big data, blockchain, and cloud computing are reshaping the tools and functions of accounting, while sustainability is redefining its future as organizations embed environmental, social, and governance concerns at the core of their systems.At its core, this book shows how management accounting is constantly challenged and reimagined to stay relevant in turbulent times. Drawing on history, theory, and practice, the authors argue that its future lies not in rigid tools but in adaptive approaches that help organizations respond to change, seize opportunities, and create value for both business and society making this an essential read for scholars, practitioners, and students navigating an age of digital disruption and sustainability.

Management accounting has always been a discipline in motion. From its origins in the factories of the Industrial Revolution to today’s boardrooms filled with digital dashboards, it has evolved with every wave of change. Yet never before has the field faced challenges as profound as those posed by digital transformation and sustainability.In Management Accounting Innovations in the Era of Digitalization and Sustainability, Hesham Yousef, Samuel Sponem, and Lorenzo Lucianetti tell the story of how management accounting adapts to change. They show that innovations emerge not simply as technical fixes, but as dynamic responses shaped by external pressures, internal drivers, and organizational realities. The authors bring this narrative into the present, illustrating how artificial intelligence, big data, blockchain, and cloud computing are reshaping the tools and functions of accounting, while sustainability is redefining its future as organizations embed environmental, social, and governance concerns at the core of their systems.At its core, this book shows how management accounting is constantly challenged and reimagined to stay relevant in turbulent times. Drawing on history, theory, and practice, the authors argue that its future lies not in rigid tools but in adaptive approaches that help organizations respond to change, seize opportunities, and create value for both business and society—making this an essential read for scholars, practitioners, and students navigating an age of digital disruption and sustainability.

Management accounting has always been a discipline in motion. From its origins in the factories of the Industrial Revolution to today's boardrooms filled with digital dashboards, it has evolved with every wave of change. Yet never before has the field faced challenges as profound as those posed by digital transformation and sustainability.In Management Accounting Innovations in the Era of Digitalization and Sustainability, Hesham Yousef, Samuel Sponem, and Lorenzo Lucianetti tell the story of how management accounting adapts to change. They show that innovations emerge not simply as technical fixes, but as dynamic responses shaped by external pressures, internal drivers, and organizational realities. The authors bring this narrative into the present, illustrating how artificial intelligence, big data, blockchain, and cloud computing are reshaping the tools and functions of accounting, while sustainability is redefining its future as organizations embed environmental, social, and governance concerns at the core of their systems.At its core, this book shows how management accounting is constantly challenged and reimagined to stay relevant in turbulent times. Drawing on history, theory, and practice, the authors argue that its future lies not in rigid tools but in adaptive approaches that help organizations respond to change, seize opportunities, and create value for both business and society making this an essential read for scholars, practitioners, and students navigating an age of digital disruption and sustainability.

This book provides insights into the role of environmental management accounting practices and the impact of various governance aspects dedicated to the environment in enhancing corporate environmental performance. It also examines the extent of environmental disclosure based on organizational-level data from Italian listed firms. These mechanisms work together to influence policies and management decisions, particularly in guiding businesses towards more sustainable choices.The book suggests that firms can use robust and versatile governance mechanisms to improve managerial oversight by incorporating diverse viewpoints, ideas, perspectives, and abilities into the decision-making process. This, in turn, may lead to better performance. Effective governance drives change towards a cleaner environment by tapping into untapped potential, such as eco-friendly operations, and optimizing resource utilization.Additionally, the book emphasizes the role of environmental management accounting systems in helping firms better coordinate, measure, and manage their capabilities, thereby achieving improved environmental performance.